Loại tài liệu | Tư liệu ngôn ngữ (Sách) | Mã ngôn ngữ | eng | | KJC2079 .R85 | Tên tác giả | Moell, Christina | Thông tin nhan đề | Rules of origin in the common commercial and development policies of the european union / Christina Moell | Xuẩt bản,phát hành | 2008 | Mô tả vật lý | 333p. ; 24cm
| Tóm tắt/chú giải | Christina Moëll is Professor of Fiscal Law and Dean of the Faculty of Law at Lund University. Her research has followed two main themes: (i) taxes on international trade with special focus on trade with developing countries and (ii) administrative and procedural matters in tax law. She was a member of the Board of Directors of the project “Strengthening Legal Education in Vietnam” funded by the Swedish International Development Co-operation Agency (Sida), a member of its Swedish Steering Committee and the co-ordinator of its joint Swedish-Vietnamese doctoral program 2006-2011. Being the author’s third monograph, “Rules of origin in the common commercial and development policies of the European union” deals with the effects and implications of the rules of origin contained in the EU common commercial and development policies from a legal point of view, focusing on how the rules are designed, implemented, interpreted, and applied in trade with developing countries. A major consideration throughout this work is understanding the roles played by the different stakeholders and their respective interests in relation to the rules of origin, with EU trade with Vietnam serving as a concrete illustrative example. Another objective of the study is to investigate how the rules are designed, interpreted, and applied in a specific sector of trade. The textile and clothing sector have been selected as a case study for this part of the project since it has been one of the most dynamic sectors of trade over the last two decades. This book also considers the characteristics of the EU rules of origin in comparison with the rules of origin applied by another major trading entity – the United States.
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